Through Resolution No. 16 Act No. 18 dated May 2, 2024, the Board of Directors of the Central Bank of Paraguay (“BCP”) amended articles 6 and 15 of the Regulations for the Issuance, Operation and Administration of Credit and Debit Cards (the “Regulations”).
Regardless of whether they have commercial agreements with card issuing participants, the Payment Service Provider (“PSP”) must follow the indications set forth in the Regulations when settling card transactions.
In cases where there is a commercial agreement between the PSP and the issuing participants, it is the responsibility of the PSP to take the necessary administrative measures to guarantee the settlement of the obligations arising from the use of the cards and to calculate the net positions resulting from the transactions carried out at the affiliated merchants. Settlement will be remitted through the Real-Time Gross Settlement feature (“RTGS”).
In the cases where there is no commercial agreement, the issuing participants must make the necessary arrangements so that the funds related to the card transactions are available to the PSP within a maximum of 2 business days after the sale transaction has been carried out. In turn, the PSP must transfer the funds to the beneficiary merchants within a maximum period of 2 business days. These transfers must be made through the Automated Clearing House feature (“ACH”).
Through Resolution No. 15 Minute No. 24 dated May 30, 2024, the Board of Directors of the Central Bank of Paraguay ("BCP") issued the Regulation of Loan Portfolio Sale Operations of Supervised Entities (the "Regulation"). This Regulation is applicable to financial institutions supervised by the BCP, subject to Law No. 861/96 "General Law on Banks, Financial and Other Credit Institutions" and its amendments, as well as to other entities that are supervised by the BCP in accordance with special laws.
The loan portfolio is the set of loans, of any nature, current and/or mature. The loan portfolio sale includes the transfer of all rights, accessories, privileges, as well as the enforcement of the title, if any.
The sale may be financed or paid in full. In the case of payment in full sales, the maximum settlement period will be up to 72 hours, counted from the assignment or accounting movement of the portfolio and up to the effective collection of the sale.
Supervised entities must include the sale of a loan portfolio in their policies and include it in their business plan and annual budget, analyze each sales contract and ensure that, if the sale is made to a natural or legal person operating in the financial market, it is registered in the registry of the Superintendency of Banks ("SIB"). In addition, they must ensure that the portfolio to be sold meets the requirements of the credit risk classification rules. The Regulation prohibits supervised entities to establish portfolio return clauses in their agreements between the parties for periods exceeding 45 days after the sale transaction is formalized, and to provide all the information required by the SIB.
In addition, the minimum content of loan portfolio sales contracts is foreseen in the Regulation. The obligation to keep informed to the Information Center those debtors assigned for at least 3 years after the sale of the credit must be included. These contracts must be available to the SIB.
In cases where the sale is made with a related party of the supervised entity, the transaction must be carried out only as payment in full and the communication to the SIB must be submitted within 10 business days from the execution of the contract, including all the information required in the Regulation. Likewise, in cases where the sale is made with a non-related party of the supervised entity, the communication of the transaction must be made within 10 business days from the date of execution the contract, regardless of whether it is a payment in full or credit sale.
The supervised entity must inform the assigned debtor or co-debtors about the sale made within 10 working days from the date of signing the contract and, in no case, may it carry out any collection management on its own behalf or on behalf of third parties, assuming the character of manager or agent.
In addition, supervised entities must apply the rules for the prevention of Money Laundering, Financing of Terrorism and Proliferation of Weapons ("AML/FT/FP") related to the proper administration, management and mitigation of AML/FT/FP risk.
In the event of non-compliance with the provisions set out in the Regulation, supervised entities shall be subject to the penalties provided therein.
Through Resolution No. 5 Minute No. 20 dated May 17, 2024, the Board of Directors of the Central Bank of Paraguay (“BCP”) approved the execution of the “Digital Economy” Pilot Program (“Program”), which will oversee the Superintendency of Banks.
The Program is focused on supporting Micro, Small and Medium-sized Enterprises (“MSMEs”), with the objective of advancing in the modernization and optimization of financial transactions. This Program offers multiple benefits, both for the sponsoring and participating entities, such as improvements in the efficiency and security of transactions, reduction of risks and costs associated with payments, among others.
All financial institutions supervised by the BCP are eligible to participate voluntarily and at no cost. Entities interested in joining the program must send the application and participation form to the BCP. Within two working days of receiving the application, the BCP will confirm the registration and participants will be required to develop a work plan.
The work plan should be detailed and include activities such as education and training of MSME members, conducting an initial diagnosis of current payment methods and developing a strategy for the transition to electronic payments. Interested entities will execute their work plan, monitoring progress in the implementation of electronic payments.
Interested entities must sponsor at least eight MSMEs located in any of the country's six most populated departments or districts. However, they may propose an alternative location, if it is adequately justified in terms of contribution to the objectives of the program.
The duration of the Program will be 1 year for companies that do not have an account in the financial system and 6 months for those that already do.
MSMEs interested in participating must submit a letter of commitment signed by their representatives, committing to participate as sponsored companies.
Both sponsored companies and participating entities may receive certifications recognizing their successful adaptation to electronic payment systems. Sponsored companies may receive distinctions or recognitions from the participating entities, and participating entities with outstanding quantitative performance will receive distinctions from the Project Committee.
Vouga Abogados advised Azeta Group, one of the most important economic conglomerates in the country and active in various sectors of the economy, in the acquisition of 50% of the capital stock of Biggie S.A., the first and largest chain of 24-hour convenience stores.
This transaction represents a significant milestone for Azeta Group, as will integrate this business among other retail activities. Also, this is one of the largest (if not the largest) acquisitions so far in 2024.
Vouga's team, led by partners Rodolfo G. Vouga and Perla Alderete, together with senior associate Cecilia Vera and associates Belén Rodriguez, Camila Dutra, and Lie Kawamura, advised the acquiring party on all aspects of the transaction, from structuring to closing. This included due diligence, drafting and negotiation of the transaction documents, financing, and regulatory approvals.
Furthermore, the National Competition Commission (CONACOM) has unconditionally approved the transaction during phase 1 of its evaluation. Vouga Abogados was responsible for the notification process before CONACOM on behalf of both parties. The partners Rodolfo G. Vouga and Rodrigo Fernández de Nestosa led Vouga team, with the support of senior associate Cecilia Vera and associate Lie Kawamura.
En la sesión de fecha 22 de mayo de 2024 se otorgó media sanción al proyecto de ley modificado que establece distintos permisos para trabajadoras gestantes y multas para empleadores quienes incumplan la Ley:
Las trabajadoras embarazadas tienen derecho a ausentarse de su lugar de trabajo para asistir a sus consultas de control o estudios necesarios para el cuidado de la madre e hijo en gestación.
Desde el momento en que el empleador haya sido notificado del embarazo de la trabajadora, será nulo el preaviso y el despido comunicado a la trabajadora.
Las trabajadoras embarazadas deberán coordinar con el empleador las consultas de manera previa a fin de no interrumpir, en lo posible, el normal funcionamiento de la empresa.
Las ausencias laborales justificadas con el certificado o constancia correspondiente expedida por el médico se computarán como trabajadas, no pudiendo ser descontadas del salario o remuneración.
En caso de que la trabajadora deba ausentarse de su lugar de trabajo a consecuencia de enfermedad y/o indisposición, que, según certificación médica, deba su origen al embarazo y la incapacite para reanudar sus labores, esta podrá acogerse a lo previsto en la Ley N° 6738/2021 “QUE ESTABLECE LA MODALIDAD DE TELETRABAJO EN RELACIÓN DE DEPENDENCIA”
El MSPyBS, IPS, sanatorios, consultorios privados y los médicos tratantes están obligados a expedir las constancias o certificados médicos de las consultas y estudios por embarazo, las cuales deben reflejar el nombre y apellido de la paciente embarazada, fecha y hora de la consulta, semana de embarazo y tipo de control o consulta.
El incumplimiento de cualquiera de las disposiciones de la ley, serán sancionadas con multas de aproximadamente Gs 5.154.550 (USD 710 aproximadamente) a Gs 10.309.100 (USD 1.420 aproximadamente) conforme a la gravedad de la falta y en caso de reincidencia dicho monto se duplicará.
Este artículo tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
El Instituto de Previsión Social (“IPS”) emitió una resolución por la cual amplió la Resolución C.A. N° 029-002/2024, dejando sin efecto las resoluciones que incrementaban el haber mínimo jubilatorio de los jubilados y pensionados en un 50% (Resolución C.A. N° 004-001/2020) y en un 75% (Resolución C.A. N° 017-001/2021), quedando vigente el 33% como haber mínimo jubilatorio para los nuevos jubilados.
Por medio de la Resolución CA N° 031-001/2024 de fecha 7 de mayo de 2024 (la “Resolución”), el IPS resolvió:
Ampliar la Resolución C.A. N° 029-002/2024, y por ende dejar sin efecto todas las resoluciones anteriores relativas al haber mínimo jubilatorio que sean opuestas a la Resolución, particularmente las Resoluciones N° 004-001/2020 y 017-001/2021, por las que se incrementaba el haber mínimo jubilatorio y pensiones, del IPS en un 50% y 75%, respectivamente.
En el considerando de la Resolución se indica que el porcentaje legal del piso de los beneficios jubilatorios pasó del 33% al 50% y luego al 75% del salario mínimo legal vigente, asimismo, se indica por qué corresponde rever tales aumentos conforme a los fundamentos fácticos, legales, financieros y actuariales señalados en la Resolución.
Por tanto, queda vigente el haber mínimo jubilatorio en el 33% del salario mínimo legal vigente.
Establecer que los beneficiarios actuales de haberes mínimos jubilatorios y de pensiones cuyos montos correspondan a las sumas del 75% y 50% del Salario Mínimo Legal actualizadas según Resolución C.A. N° 010-001/2024, de fecha 23 de febrero de 2024, continuarán en el goce de dichos haberes con montos invariables.
Además de esto, aplicar excepcionalmente y por ultima vez las Resoluciones N° 004-001/2020 y 017-001/2021, a las solicitudes de jubilaciones y pensiones, con fecha de ingreso por mesa de entrada de IPS previos al de la emisión de la presente resolución.
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
Decision No. 06/23 of the Common Market Council, which extends until 2038 the preferential origin regime of the Southern Common Market ("MERCOSUR") for Paraguay, is incorporated into the national legal system.
March 4, 2024
Decree N° 1271
Decision No. 05/23 of the Common Market Council, on the new Mercosur rules of origin, is incorporated into the national legal system.
March 4, 2024
Decree N° 1398
The agreement between Mercosur and Bolivia on the legal validity of certificates of origin and other related documents in digital format is incorporated into the national legal system.
March 19, 2024
General Resolution NN° 02
The administrative summary and reconsideration procedures for tax assessment and application of penalties were regulated.
February 16, 2024
General Resolution N° 06
A new regulation is established for the issuance of Electronic Tax Documents ("DTE") through the Ekuatia'i system.
March 26, 2024
General Resolution N° 07
The lack of confirmation of the voucher filing stub established in General Resolution No. 90/2021 is temporarily exempted from penalties, and the filing of the Financial Statements is extended.
March 27, 2024
More information:
► Decree No. 1270/2024 - Decision No. 06/23 of the Common Market Council, which extends until 2038 the Mercosur preferential regime of origin for Paraguay, is incorporated into the national legal system.
By means of Decree No. 1270/2024, the Executive Power incorporated into the national legal system the Decision of the Mercosur Common Market Council No. 06/23, "Mercosur Origin Regime", registered before the Latin American Integration Association (ALADI) as "Two Hundred and Nineteenth Additional Protocol to the Economic Complementation Agreement No. 18".
This provision extends until December 31, 2038, the differential origin treatment for Paraguay, according to which the tolerance of inputs from third countries for that State to issue the Mercosur certificate of origin is 60% of the FOB value of the goods produced or processed in Paraguay, which is fifteen to twenty percentage points (15-20pp) higher than the general tolerance of 40% and 45% for the other Mercosur States, which are determined as follows:
MaxMNO (%) = VMNO / FOB x 100
Where: MaxMNO: Maximum value of materials not originating in Mercosur, expressed as a percentage. NAMV: Value of non-originating materials from Mercosur, which is the CIF value at import of the non-originating materials used in the production of the good. FOB: Free on Board, which in this case refers to the FOB value of the exported product.
Paraguay was not the only beneficiary of this extension, as a similar regime was also extended until December 31, 2032, for Argentina and Uruguay, but in the case of Argentina, it only applies to its exports to Uruguay. These higher tolerances only apply to those items for which specific origin requirements are identified with an asterisk (*) in Appendix II of Mercosur Common Market Council Decision No. 05/23.
This decision will replace the previous extension contained in Mercosur Common Market Council Decision No. 13/21, once the new rules of origin, on which we will also comment on this occasion, also come into force. You can find more information on the previous extension incorporated into the Paraguayan legislation by means of Decree No. 8915/2023 by clicking here.
In this way, Paraguay retains its competitive advantage as an export development pole and a preferential access point to Mercosur for products from all over the world, which contributes significantly to the country's growth, especially through the maquila export regime.
► Decree No. 1271/2024 - Decision No. 05/23 of the Common Market Council, on the new Mercosur rules of origin, is incorporated into the national legal system.
By means of Decree No. 1271/2024, the Executive Power incorporated into the national legal system the Decision of the Mercosur Common Market Council No. 05/23, "Mercosur Origin Regime", registered before the Latin American Integration Association (ALADI) as "Ducentyeighteenth Additional Protocol to the Economic Complementation Agreement No. 18".
This provision updates and modernizes the Mercosur Regime of Origin ("ROM") to contribute to the facilitation of trade among the partners of the block, as well as its application for the competent authorities and commercial operators. It replaces the previous Decision No. 01/09 of the Common Market Council, incorporated into the national legal system by Decree No. 7057/2011.
According to the new ROM, products originating in Mercosur are (1) those wholly manufactured or obtained in its territory, (2) those manufactured in its territory exclusively from originating materials, and (3) those manufactured using materials not originating in Mercosur, but which have fulfilled the processing conditions sufficient to confer origin. Materials originating in Bolivia, Peru, the Andean Community and Colombia are also considered as originating in Mercosur, under certain conditions, by the agreements in force with those countries.
The products of the automotive sector, including assemblies and subassemblies, are governed, in terms of origin, by the provisions established in the respective bilateral agreements or, in their absence, by the domestic legislation, until the incorporation of the referred sector to Mercosur.
The specific requirements for a product to be granted Mercosur origin are those outlined in Appendix II of the above-mentioned regulations and may be: (a) change of tariff classification (change of tariff heading or subheading, as the case may be), (b) MaxMNO or (c) production process, as the case may be. If a product is subject to alternative origin criteria, it will be Mercosur originating if it meets one of them; while if it is subject to more than one criterion, it must meet all of them cumulatively.
Products resulting from operations or processes carried out in the Mercosur territory shall not be considered as originating when such operations or processes use exclusively non-originating materials and consist only of assembly or assembly, packaging, fractioning in lots or volumes, selection, classification, marking, the composition of assortments of products or simple dilutions in water or other substances that do not alter the characteristics of the product as originating, or other equivalent operations or processes or the combination of two or more of these processes.
The new ROM increases the general tolerance of MaxMNO for goods produced in the Mercosur States, which, with certain exceptions, increased by five percentage points (5pp), from 40% to 45% of the FOB value of the exported product. The MaxMNO is determined according to the formula expressed in the note on the higher margin of tolerance for Paraguay until 2038.
The new regulation also modifies the form of the certificates of origin, with the previous certificates being accepted during the 12 months following the entry into force of the new ROM. Apart from the new certificates, the exporting State Party may opt for a Declaration of Origin issued by the exporter or producer of the goods or use a combination of both.
This alternative constitutes a self-certification of origin, such as those already in operation in various preferential agreements entered by the United States or the European Union. Thus, a mixed regime is established that constitutes the so-called "proof of origin", which must be issued within 180 calendar days from the date of issuance of the commercial invoice (currently 60 days). The validity of the proof of origin is 12 months from the date of issue.
The new ROM will enter into force 30 days after the Mercosur Secretariat communicates to all States Parties the internalization of such rule in their respective legal systems, by Article 40 of the Ouro Preto Protocol, approved in Paraguay by Law No. 596/95. Since then, the previous Decision No. 01/09 of the Common Market Council, as well as Decree No. 7057/2011 which incorporated it into the national legal system, shall be abrogated.
► Decree No. 1398/2024 - The agreement between Mercosur and Bolivia on the legal validity of certificates of origin and other related documents in digital format is incorporated into the national legal system.
With the issuance of Decree No. 1398/2024, the Executive Power incorporated into the national legal system the Thirtieth Additional Protocol to the Economic Complementation Agreement No. 36 between the governments of the Mercosur member states and Bolivia ("Protocol"). By the Protocol, certificates of origin and other documents related to the certification of origin in digital format will have, between the signatory parties, the same legal validity and identical value as those issued on paper.
In order for such electronic documents to be valid, they must be issued and signed electronically, by the respective legislations of the signatory parties to the Protocol and comply with the procedures and technical specifications of the Digital Certification of Origin established in Resolution 386 of the ALADI Committee of Representatives.
The Protocol has an indefinite duration and will enter into force between Paraguay and Bolivia 30 days after both parties have notified the General Secretariat of ALADI of its incorporation into their respective domestic legislation. The same period will apply to Bolivia concerning the other Mercosur States individually.
► General Resolution No. 02/2024 - Administrative summary and reconsideration procedures for tax assessment and application of penalties were regulated.
The National Directorate of Tax Revenues ("DNIT") issued General Resolution No. 02/2024 ("RG-02"), whereby it updated the regulations of the administrative summary and reconsideration procedures for tax assessment and application of penalties, thus abrogating General Resolution No. 114/2017 as of Monday, March 1, 2024.
RG-02 clarifies that the subject of the summary proceedings and the appeal for reconsideration is the person subject to the summary proceedings and that this may be the taxpayer, responsible party or third party not involved in the tax obligation, including among them the legal representatives of the taxpayers, who, under certain conditions, have subsidiary liability for the taxes, as well as joint and several liability for the penalties of those they represent.
A novelty introduced by RG-02 is that the investigation must be carried out within a reasonable period of 4 months from the issuance of the resolution to initiate the investigation until the notification of the order to resolve, considering the complexity of the matter, the initiative shown by the defendants and the effects of the process on the defendant. This term may be extended, and its expiration does not entail the termination of the investigation or the dismissal of the defendant.
The deadlines for summary proceedings and appeals for reconsideration are computed in working days, from the day following the notification, being working days every day of the year, excluding Saturdays, Sundays, holidays, and national holidays, provided that the latter affect the entire working day. In this way, RG-02 summarizes and unifies the provisions on deadlines scattered in different regulations.
Another novelty introduced by RG-02 is that the appeal for reconsideration must be filed through the Marangatu System up to twenty-four hours (24:00 h) on the day of the expiration of the deadline set so that the extension up to 9 am of the following business day that was provided for in General Resolution No. 114/2017 is no longer admitted.
Now also, when the administrative act becomes final and the rectifying affidavits are not filed within the terms established in the particular resolution, in case they had been ordered, the DNIT may make the corresponding adjustments in the taxpayer's current tax account ex officio.
In the development of the procedure for tax assessment and application of penalties, the DNIT will gradually implement the tools of the electronic file, provided for in Law No. 6822/2021, such as the electronic seal, electronic signature and others; it will also indicate to the defendants the link through which they may access the records that gave rise to the Administrative Summary when they are available in the Marangatu System.
► General Resolution No. 06/2024 - The issuance of electronic tax documents through the Ekuatia'i system is regulated.
By means of General Resolution No. 06/2024, the DNIT established a new regulation for the issuance of DTE through the Ekuatia'i system, thus abrogating the previous regulation established by General Resolution No. 73/2020.
The main change brought about by this new regulation is the possibility that taxpayers who are individuals providing independent services may also issue DTEs. The referred resolution has designated a group of these taxpayers, who issue their invoices virtually through the Tesaká software, to obligatorily adhere to the Ekuatia'i system, thus abandoning the virtual issuance of vouchers.
In this regard, we have prepared an exclusive article for this regulation, in which we explain in more detail the scope and implications that this resolution will bring to taxpayers. You can access it by clicking here.
► General Resolution No. 07/2024 - Administrative measures are established for the confirmation of the annual and monthly stubs of RG 90; as well as extending the filing of financial statements for fiscal year 2023.
By means of General Resolution No. 07/2024 ("RG-07"), the DNIT provided that, until August 31, 2024, the lack of confirmation of the voucher registration voucher filing stub corresponding to:
The annual registration of vouchers corresponding to fiscal years 2022 and 2023, under code No. 956 - REG. ANNUAL REG.
The monthly register of vouchers corresponding to the fiscal periods from January to December 2023, and January and February 2024, under code No. 955- REG. MONTHLY VOUCHER REG.
This means that the lack of confirmation or late confirmation of the voucher registration voucher within the indicated period does not result in the application of a fine for contravention, nor the other negative consequences of non-compliance, such as: impossibility of generating the tax compliance certificate, increase of the taxpayer's risk index, among others.
It is worth mentioning that such measure is not new and has been reiterated since the electronic register of vouchers was established by means of RG-07. Examples of this are General Resolutions No. 124/2023, 126/2023 and 132/2023 of the former Undersecretariat of State for Taxation, as well as DNIT Resolutions No. 403/2023 and 730/2023, which had established this measure until April 30, 2024.
In addition to the above, RG-07 also establishes the extension of the deadline for the filing of the Financial Statements for the fiscal year ended December 31, 2023, of IRE taxpayers under the general regime. In this regard, taxpayers will have time until August of this year to file them, always remembering that the filings will be made according to the due date schedule established in General Resolution 38/2020.
El Instituto de Previsión Social (“IPS”) emitió una resolución por la cual aprueba la presentación de un proyecto de Ley que busca complementar, ampliar y modificar disposiciones del régimen legal del seguro social obligatorio, en cuanto a la base reguladora en materia de jubilaciones; además del redireccionamiento de aportes a favor del IPS, y, que facultaría a la escribanía mayor de gobierno a autorizar escrituras públicas de transferencias de inmuebles y otros actos jurídicos sobre bienes registrables del IPS.
Por medio de la Resolución C.A. N° 029-001/2024 de fecha 25 de abril de 2024 (la “Resolución”), el IPS resolvió la aprobación de un proyecto de Ley que busca realizar modificaciones varias al régimen legal del seguro social obligatorio (el “Anteproyecto”).
En líneas generales, el Anteproyecto aprobado por la Resolución, dispone:
Que el proyecto se fundamenta en la necesidad de equilibrar y sostener financieramente el régimen del Seguro Social administrado por el IPS, y que, la intención es garantizar a las siguientes generaciones el acceso oportuno de las prestaciones económicas de vejez, invalidez, muerte y sobrevivencia.
También señala que, el debate sobre el presente y futuro de las pensiones es un tema bastante sensible en todos los países por los intereses que están en juego y no es distinto en el Paraguay atendiendo que los informes técnicos que en general todas las cajas Previsionales de nuestro Sistema son actualmente deficitarias y el Fondo Común de Jubilaciones y Pensiones del IPS en particular registra desequilibrios y de sostenibilidad actuarial. El Informe Actuarial 2018 ““ESTUDIOS Y PROYECCIONES ACTUARIALES DEL RÉGIMEN DE JUBILACIONES Y PENSIONES 2018-2100”, del IPS y el INFORME ACTUARIAL 2021-2100 “ESTUDIOS Y PROYECCIONES ACTUARIALES DEL REGIMEN DE JUBILACIONES Y PENSIONES 2021-2100, del IPS, se consideraron como antecedentes y sustento para la presentación de la propuesta.
Redireccionar recursos actualmente recaudados por el IPS, que mensualmente son transferidos a otras instituciones. Estos recursos provienen de contribuciones de empleadores y originalmente no fueron designados como ingresos institucionales para financiar prestaciones del Seguro Social del IPS. En cambio, se utilizaron para financiar campañas de salud pública contra el Paludismo y para la capacitación de trabajadores a través del Servicio Nacional de Promoción Profesional (SNPP) y el Sistema Nacional de Formación y Capacitación Laboral (SINAFOCAL). De esta manera el Anteproyecto plantea redireccionar el 2,5% de lo percibido por SINAFOCAL y el SNPP nuevamente al IPS, las cuales serán transferidas en su totalidad al Fondo de Enfermedad – Maternidad. Se aclara que la media no implica el incremento de aportes al IPS.
Facultar a la Escribanía Mayor de Gobierno a autorizar escrituras públicas de transferencia de bienes inmuebles a título oneroso o gratuito, modificación o extinción de derechos reales a favor del IPS.
Proponer 5 tipos de jubilaciones:
Ordinaria.
Ordinaria Anticipada.
Invalidez por Enfermedad Común
Invalidez por Accidente de Trabajo o Enfermedad Profesional.
Proporcional.
En cuanto a las condiciones de adquisición y la forma de cálculo del monto de las jubilaciones Ordinaria, Ordinaria anticipada y la Proporcional, establece que el haber jubilatorio que corresponda será del 100% del haber jubilatorio del promedio de los últimos 120 meses de salarios declarados, registrados, y actualizados anteriores al último aporte, además de las condiciones de edad y aportes que corresponde a estas jubilaciones. La misma metodología aplica a la jubilación extraordinaria (ley 3404/2007).
Respecto a las condiciones de adquisición y la forma de cálculo del monto de las jubilaciones por Invalidez por Enfermedad Común o por Accidente laboral/Enfermedad profesional, establece que se compone de un monto base igual al 50% del promedio o conforme a la tabla valorativa de incapacidades, respectivamente, de los últimos 120 meses de salarios declarados, registrados, y actualizados anteriores a la declaratoria de invalidez o la iniciación de la incapacidad, según cada caso, además de las condiciones de edad y aportes, aumentos, proporciones, tablas valorativas, que corresponde a estas jubilaciones.
La actualización de salarios a fin de establecer el haber jubilatorio serpa reglamentados por el IPS.
Indicar que, en caso de aprobarse, la aplicación será inmediata, no obstante, el periodo de referencia irá incrementándose de 36 a 120 meses a razón de un mes por cada mes de vigencia de la ley. Los 36 últimos meses considerados, siempre serán sin actualización y los anteriores con actualización hasta que la suma llegue a 120. De manera transitoria, durante la entrada en vigor gradual prevista en el párrafo anterior, a pedido del interesado se podrá aplicar la nueva base reguladora por la totalidad de los 120 meses, otorgándose hasta una diferencia máxima de 10% del haber jubilatorio a favor del solicitante.
Establecer que las deudas por aportes o cotizaciones al IPS son imprescriptibles, acorde a la naturaleza del derecho humano.
Por último, plantean que los actos jurídicos otorgados en el marco del Anteproyecto estarán libres de todo tributo fiscal o municipal que incidan sobre su otorgamiento o inscripción en los registros públicos. Los gastos de escrituración o gestión quedan a cargo del IPS.
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
Por medio de la Resolución CA N° 029-002/2024 de fecha 25 de abril de 2024 (la “Resolución”), el IPS resolvió:
Dejar sin efecto la Resolución C.A. N° 017-001/2021, de fecha 16 de febrero de 2021 “POR LA CUAL SE AUTORIZA EL INCREMENTO DEL HABER MINIMO JUBILATORIO DE LOS JUBILADOS Y PENSIONADOS DEL INSTITUTO DE PREVISIÓN SOCIAL Y SE ESTABLECEN REGLAS DE APLICACIÓN”.
La Resolución C.A. N°017-001/2021, establecía incrementar el Haber Mínimo de Jubilaciones y Pensiones de los beneficiarios de Retiro por Vejez y por Invalidez (Definitiva), fijándolo en una suma equivalente al 75% del Salario Mínimo Legal vigente.
Debido a lo dispuesto en esta nueva resolución del IPS, se mantiene lo resuelto por medio de la resolución C.A. N° 004-001/2020, de fecha 17 de enero de 2020, que dispuso fijar el Haber Mínimo de Jubilaciones y Pensiones de los beneficiarios del Instituto de Previsión Social en una suma equivalente al 50% del Salario Mínimo Legal.
Este contenido tiene únicamente fines informativos generales y no debe ser considerado como asesoría legal puntual. Si precisa asesoramiento específico no dude en contactarnos.
Existen diversas razones por las cuales las relaciones laborales entre empleadores y empleados pueden llegar a su fin. El Capitulo IX – De la Terminación de los Contratos de Trabajo del Código de Trabajo Paraguayo nos presenta distintas situaciones que pueden llevar a la terminación de los contratos.
Las formas más conocidas en nuestra legislación son: (i) terminación con causa justificada por parte del empleador, (ii) terminación con causa justificada por parte del trabajador, (iii) renuncia.
Existen otros supuestos para dar por terminada una relación laboral establecidos en el Código de Trabajo, como por ejemplo, el acuerdo por mutuo consentimiento conforme dicta nuestra normativa: “…El mutuo consentimiento, formalizado en presencia de un Escribano Público o de un representante de la Autoridad Administrativa del Trabajo, o del Secretario del Tribunal del Trabajo del Juzgado en lo Laboral de turno o de dos testigos del acto;” – LEY 213/93 “Establece Codigo del Trabajo” – CAPITULO IX – De la Terminación de los Contratos de Trabajo – Art. 78 inc. b).
Para dar validez a un acuerdo entre las partes que conforman la relación laboral debe inicialmente existir una voluntad de estas de terminar el vínculo, además de cumplir con una de las cuatro condiciones dispuestas por nuestra Ley:
Formalizarlo en presencia de un Escribano Público;
Formalizarlo ante un representante de la Autoridad Administrativa del Trabajo;
Formalizarlo ante el Secretario del Tribunal del Trabajo del Juzgado en lo Laboral de turno, o
Formalizarlo ante dos testigos del acto.
De las cuatro condiciones mencionadas más arriba una de las formas más indubitables de perfeccionar el acuerdo por mutuo consentimiento es hacerlo por medio de un acta suscripta por ante un escribano público. El Escribano, al ser depositario de la fe pública, garantiza, mediante su intervención que, el documento suscripto sea válido, auténtico y que no medien vicios de la voluntad al momento de su perfeccionamiento.
Esta modalidad de terminación de relación laboral establecida por nuestra legislación puede ser utilizada también para poner fin a vínculos laborales con trabajadores que gozan de estabilidad especial[1], en situaciones donde tanto el empleador como el trabajador acuerdan de manera voluntaria terminar la relación laboral. En estos casos la jurisprudencia de nuestros tribunales ha establecido lo siguiente:
“…el acuerdo de terminación se encuentra amparado por el art. 78 inc. b) del CT; en segundo, se observó las formalidades para tal efecto, en tercero, no existe un perjuicio concreto y sustancial en razón de que el trabajador aceptó, voluntariamente, la gratificación otorgada…
…De esta manera, vemos que no existen elementos que nos lleven a desestimar la validez del instrumento público que demuestra que la terminación del vínculo contractual fue por mutuo consentimiento, por lo que, se concluye que la relación laboral concluyó por medio del distracto -acuerdo mutuo-” – Voto de Dra. Cases Monges “C., N. c/ S. B. s/ Nulidad de despido, reintegro al trabajo y cobro de salarios caídos (Ac. Y Sent. N° 173), Tribunal de Apelación del Trabajo de Asunción, 1era Sala.
Adoptar esta modalidad de terminación de un contrato de trabajo mediante su protocolización por un Escribano Público no solo establece una vía ordenada para cerrar una relación laboral conflictiva, sino que también promueve la transparencia y el respeto mutuo en el entorno laboral, sentando así las bases para futuras interacciones profesionales más constructivas y equitativas. Creemos que, estos procesos pueden considerarse sensibles y complicados, por lo cual, un correcto asesoramiento en estas situaciones ayuda a mantener la integridad del proceso de terminación al buscar una resolución objetiva y ecuánime.
[1] Trabajadores que tienen más de 10 años de servicios con el mismo empleador (por una presunción legal a partir de 9 años y 6 meses), o que son dirigentes sindicales, etc.
